Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
